BEGIN {FS="\n"; RS=""}
{lhs=rhs=""
 for(i=1;i<=NF;i++)  {
   gsub(/#.*/,"",$i)     # no comments
   gsub(/[ \t]*/ ,"",$i) # no blanks
   if ($i)               # if anything left...
     if (i==1)           # first word is LHS
       lhs= "\\<"$i"\\([a-zA-Z0-9_]*\\)\\>"
     else                # other words are RHS
       rhs = (rhs ? rhs "," : "") $i "\\1"
 }
 if (++Seen[lhs] == 1)
   print "s/"lhs"/"rhs"/g" make
 else     
   print "W> already defined: "lhs".">"/dev/stderr"
}
